As you may be aware, HMRC has published an update on the status of the EU State Aid approval for EMI Share Options in their Employment Related Securities Bulletin No.27. EU State Aid approval expired on 6 April 2018. HMRC’s update is important for all EMI options granted after 6 April 2018.

The Bulletin can be foundĀ here.

Many thanks

Nicholas Stretch and Graham Muir
SPL Tax Committee


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